– see also Non-discrimination

Contracting-out certificates, elections to employments covered by HMRC

Legislation/Regulatory – PSA93 s. 11(3), (4)

Domestic and foreign dividends

Tax credit

Case Law – Test Claimants in the FII Group Litigation v Inland Revenue Commissioners (Case C-446/04). [2008] BTC 222

Uniform tax rate

Case Law – Kerckhaert & Morres v Belgium (Case C-513/04). [2008] BTC 292

Human rights

Inheritance tax

Case Law – Burden & Anor v UK (Application No. 13378/05). [2008] BTC 8,099

Widowers' entitlement to equivalent of widow's bereavement allowance

Case Law – Hobbs & Ors v United Kingdom (Applications No. 63684/00, 63475/00, 63484/00 and 63468/00). [2008] BTC 458 ; R v Inland Revenue Commissioners, ex parte Wilkinson. [2005] BTC 281

Repayment of overpaid VAT, refusal

Case Law – Marks & Spencer plc v Customs and Excise Commissioners. [2000] BVC 35

Review and alteration of rates

Legislation/Regulatory – PSA93 s. 42(5)